Commissioner Cgst And Central ... vs Jindal Saw Limited
2021 Latest Caselaw 4468 Guj

       C/TAXAP/1377/2018                                  ORDER




         IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                     R/TAX APPEAL NO. 1377 of 2018

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            COMMISSIONER CGST AND CENTRAL EXCISE
                            Versus
                     JINDAL SAW LIMITED
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Appearance:
MR ANKIT SHAH(6371) for the Appellant(s) No. 1
MR HARSHADRAY A DAVE(3461) for the Opponent(s) No. 1
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 CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
        and
        HONOURABLE MR. JUSTICE BHARGAV D. KARIA

                            Date : 19/03/2021

                             ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

This Tax Appeal under Section 35G of the Central Excise Act, 1944 (for short "the Act 1944") is at the instance of the Revenue and is directed against the order dated 10.1.2018 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad in the Appeal No.E/51410/2007.

Tax Appeal is admitted for consideration of the following substantial questions of law :

"A Whether, in the context of the facts in the circumstances of the case, the CESTAT was justified in holding that Cenvat credit on inputs and input services used in the power plant, can be availed by the respondent, to the extent the electricity supplied to the different units, beyond their factory premises?

C/TAXAP/1377/2018 ORDER

B. Whether, the CESTAT was justified in delivering the judgment relying on the case laws Ind Synergy Ltd v. CCE 2017­TIOL­3963 (CESTAT­Del) and M/s. Guleria Chini Mills, 2014 (34) S.T.R. 175 (All) wherein the facts were different to the present case?

(C) Whether the CESTAT was justified in not relying the case of M/s. Sintex Industries Ltd., reported at 2013(287)ELT 261 (Gujarat), M/s.Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi­III, 2009 (240) ELT 641 (S.C) and M/s Ultra Tech Cement Ltd versus CCE, Ahmedabad, reported in 2015(320)E.L.T. A 259 (S.C.), wherein the facts are similar to the present case?"

(J. B. PARDIWALA, J)

(BHARGAV D. KARIA, J) RAGHUNATH R NAIR